Item 14 - General Services Capital Budgetary Control Report 2025-26 to 31 March 2026 (Draft Outturn)
West Dunbartonshire Council · 17 June 2026
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WEST DUNBARTONSHIRE COUNCIL Report by the Chief Officer – Resources Council: 17 June 2026 _________________________________________________________________ Subject: General Services Capital Budgetary Control Report 2025/26 to 31 March 2026 (Draft Outturn). 1. Purpose 1.1 This report provides the draft outturn on the General Services capital financial performance to 31 March 2026. 2. Recommendations 2.1 Members are asked to: a) Note the draft outturn of the 2025/26 General Services capital budget. b) Note the recurring budget underspend and 8 completed projects detailed in Appendix 2. c) Note the reprofiling of the budgets of 50 projects in Appendix 3 of (£10.264m) over the project life. 3. Background 3.1 On 5 March 2025 the Council approved the updated General Services Capital Plan for 2025/2026 to 2034/35. The three years from 2025/26 to 2027/28 were approved in detail with the remaining years being indicative. The budget agreed was £73.780m for 2025/26 and £307.818m for the project life budget. 4. Main Issues 4.1 Exhibit 1 sets out the revised capital budget at period 10 as reported to Council on 25 March 2026. Exhibit 1: Revised Capital Budget as at 31 January 2026. 2025/26 (£m) Project Life (£m) Capital Budget Agreed 5 March 2025 73.780 307.818 Updates reported to Council on 27 August, 29 October, 17 December and 25 March plus adjustments for year-end carried forward balances 8.045 28.708 Reprofiling reported to Council on 27 August, 29 October and 17 December (22.607) 0 Revised Capital Budget as at Period 10 59.218 336.526 4.2 Progress against the 2025/26 capital plan is detailed in: ITEM 14
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Appendix 1 – Project Life Summary by Chief Officer Appendix 2 – Completed Projects at Period 12 Appendix 3 – Reprofiling for Noting Appendix 4 – All Approved Projects 4.3 The overall programme summary report at Appendix 1 shows a reduction in project life budget of £4.158m. This is due to completed projects being removed from the capital plan. Note Appendix 1 is constructed assuming all changes in this report are approved. 4.4 Appendix 2 highlights 8 projects completed at period 12 and 1 underspend on a recurring budget. 4.5 Appendix 3 highlights 50 projects where the expenditure requires to be reprofiled across the project life but there is no need for additional budget. This reprofiling will be reflected in the P3 budgetary control report going to council in August. 4.6 Exhibit 2 sets out the revised capital budget at period 12 assuming approval by Council of all recommendations contained within this report. Exhibit 2: Revised Capital Budget 2025/26 (£m) Project Life (£m) Capital Budget as at 31 January 2026 59.218 336.526 Saving (RN 14) – RN 5 Vehicle Replacement (Para 4.8) 0 0.300 Increased budget – RN 11 Gruggies Burn Flood Prevention (Para 4.8) 0 3.460 New Funding – RN 39 Milton Park MUGA (Para 4.8) 0.109 0.109 Additional budget – RN 5 Vehicle Replacement (Para 4.8) 0.255 0.255 Proposed revised Capital Budget as at Period 12 59.582 340.650 Recurring budget underspend (Appendix 2) (0.053) (0.053) Projects completed at P12 (Appendix 2) (1.382) (5.855) Overspends in year (Para 4.9) 1.750 1.750 Reprofiling over project life (Appendix 3) (10.264) 0 Proposed revised Capital Budget as at Period 12 subject to Council Approval 49.633 336.492 4.7 Appendix 4 shows all projects with approved in year and project life budgets as well as anticipated expenditure. It highlights that the 2025/26 budget is £59.582m, final spend at 31 March was £50.061m resulting in an in year variance of (£9.483m). 4.8 Other minor changes to the capital plan included in the summarised plan in appendix 4 are:
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• Saving RN 14 approved at council on 4 March 2026 for an additional £0.300m for replacement of hire vehicles added to the Vehicle Replacement budget (RN 5). • Increased budget of £3.460m for Gruggies Burn Flood Prevention (RN 11) agreed at council on 25 March 2026. • New funding for Milton Park MUGA (RN 39) of £0.109m in 2025/26. • Additional budget of £0.255m in Vehicle Replacement (RN 5) for the purchase of Education mini buses funded by revenue agreed at council on 18 June 2025. 4.9 The final position resulted in an overspend in RES 9 Direct Project Support of £1.750m. These are internal project support costs from services for the execution and implementation of the capital plan throughout the year. Finance have committed to conducting a review of direct project support costs during 26/27 and this will be reported back to council through the normal capital budgetary control report process. 5. Option Appraisal 5.1 No option appraisal was required for this report. 6. People Implications 6.1 There are no people implications. 7. Financial and Procurement Implications 7.1 The report notes the projected financial position for capital budgets. 8. Risk Analysis 8.1 The main risks are as follows: (a) As a consequence of current market conditions, inflation is high and interest rates continue to be volatile. To forecast for the full capital plan costs budget assumptions have been required. These assumptions continue to change regularly and therefore it is likely the projected capital plan budgetary position will change from that reported. 9. Equalities Impact Assessment (EIA) 9.1 No equalities impact assessment was required in relation to this report. 10. Environmental Sustainability 10.1 No assessment of environmental sustainability was required in relation to this report.
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11. Consultation 11.1 All services involved in delivering the capital budgets have been consulted in the compilation of this report. 12. Strategic Assessment 12.1 Proper budgetary control and sound financial practice are cornerstones of good governance and support Council and officers to pursue the strategic priorities of the Council’s current Strategic Plan. This report forms part of the financial governance of the Council. ______________ Laurence Slavin Chief Officer – Resources Date: 1 June 2026 Person to Contact: Lynsey Dickson, Finance Business Partner Council Offices, Church Street, Dumbarton E-mail: lynsey.dickson@west-dunbarton.gov.uk Appendices: Appendix 1 – Project Life Summary by Chief Officer Appendix 2 – Completed Projects at Period 12 Appendix 3 – Reprofiling for Noting Appendix 4 – All Approved Projects Background Papers: General Services Capital Plan Update - Council 6 March 2024 General Services Capital Plan Update - Council 5 March 2025 Capital Budgetary Control Report (P3) – Council 27 August 2025 Review of Hybrid Meetings of Council and Committees – Council 27 August 2025 Capital Budgetary Control Report (P5) – Council 29 October 2025 Capital Budgetary Control Report (P7) – Council 17 December 2025 Review of West Dunbartonshire Councils Capital Programme – Council 17 December 2025 Gruggies Burn Flood Alleviation Scheme – Council 17 December 2025 Financial Update – Council 17 December 2025 General Services Budget Setting – 4 March 2026 Capital Budgetary Control Report (P10) – Council 25 March 2026 Wards Affected: All Wards